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SGB IV Gemeinsame Vorschriften für die Sozialversicherung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Sozialrecht
Arbeitseinkommen ist der nach den allgemeinen Gewinnermittlungsvorschriften des Einkommensteuerrechts ermittelte Gewinn aus einer selbständigen Tätigkeit. Einkommen ist als Arbeitseinkommen zu werten, wenn es als solches nach dem Einkommensteuerrecht zu bewerten ist.